American Polygraph Association

Not tax-deductible

Chattanooga, TN501(c)(6)Since 1966Mutual / membership EIN 52-1035722Revenue $854K in FY2026Latest return filed Jul 15, 2026

On file with the IRSpolygraph.orgChattanooga, TNTax-exempt since Jun 1975

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The American Polygraph Association is a professional organization composed of Polygraph examiners, researchers and others who share the goals of the Association. The Association promotes the universal values of justice, community safety and national security.

501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
100¢ of each $1 spent went to programs.
Run by 11 volunteers and 3 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2026 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2026
latest Form 990
Looks good: the latest return is for FY2026, this tax year; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 6
filings with a surplus
Average deficit $48K a year · 6% of revenue · last 6 filings
Concern: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$102K
to officers and key staff · 10% of spending
Looks good: pay to officers and key staff is 10% of spending; 15% or less.
Pt VII · Sec A
2 mo
of spending, in cash
Plus $1.5M in investments, Pt X · Ln 11–13
Fine: 2.5 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 12 voting members
Looks good: 11 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$854K
-5% vs prior year
Spent
$994K
To programs
100%
Net assets
$1.8M
By yearFY2021–FY2026
Revenue
$854K
FY2026▼ -5%
Tap a bar for its year
Revenue by fiscal year
FY2021$415K
FY2022$624K
FY2023$751K
FY2024$891K
FY2025$899K
FY2026$854K
Expenses
$994K
FY2026▲ +5%
Tap a bar for its year
Expenses by fiscal year
FY2021$405K
FY2022$685K
FY2023$813K
FY2024$875K
FY2025$948K
FY2026$994K
Net assets
$1.8M
FY2026▼ -6%
Tap a bar for its year
Net assets by fiscal year
FY2021$2.0M
FY2022$1.9M
FY2023$1.8M
FY2024$1.9M
FY2025$1.9M
FY2026$1.8M

From the FY2026 Form 990 (year ending March 2026) · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2026. IRS ruling in Jun 1975.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $994K

Form 990 Part IX, line 25. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

14 people listed on the 990; $102K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2025); the FY2026 filing did not itemize Part VII
General Coun
$43,466Pt VII · Sec A
Treasurer
$39,981Pt VII · Sec A
Seminar Chai
$13,561Pt VII · Sec A
Director
$5,065Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Compensation history total reportable pay by year · 7 named individuals · Part VII

NameFY2026FY2025FY2024FY2023FY2022FY2021
Gordon L Vaughan$43,466$42,333$41,087$38,070$37,581$37,158
Chad Russell$39,981$38,809$37,660$35,065$34,293$33,788
Mark Handler—$29,227$26,014$28,635$25,525$25,373
Pam Shaw——$12,758$16,155——
Lisa Ribacoff$13,561$16,154$4,380———
Michael C Gougler————$11,475$15,075
Desiree Hurd$5,065—————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See American Polygraph Association executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Promotes justice, safety, and security through professional polygraph examination standards and research.

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1 program · in their own filed words · FY2025
01

The association provides a peer review board to maintain professional standards, reviews the basic educational school curriculum with a school inspection activity and conducts internship programs.

Pt IX · col B

By the numbers

The FY2026 990, line by line.

1The main four
Money inPt VIII
$854K
Ln 12
Fees for servicesLn 2g$714K
Other incomeLn 4–11$113K
Investment incomeLn 3$27K
Money outPt IX
$994K
Ln 25
Programscol B$994K
Owns and owesPt X
$1.8M
net assets · Ln 32
Cash and savingsLn 1–2$207K
Total assetsLn 16$1.8M
LiabilitiesLn 26$0
PeoplePt VI, VII
14
listed · VII A
PaidVII A4
Voting boardVI 1a12
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$714K
Investment incomeLn 3$27K
Other incomeLn 4–11$113K
Total revenueLn 12$854K
Assets in detailPt X, end of year
SavingsLn 2$207K
Cash and savings togetherLn 1–2$207K
Land, buildings, equipmentLn 10c$2K
InvestmentsLn 11–13$1.5M
Total assetsLn 16$1.8M
LiabilitiesLn 26$0
Net assetsLn 32$1.8M
OperationsPt I, VI
EmployeesI 53
VolunteersI 611
Fiscal year endsHeaderMarch
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY26End FY26
Cash and savingsLn 1–2$215K$207K
InvestmentsLn 11–13$1.7M$1.5M
Land, buildings, equipmentLn 10c$3K$2K
Total assetsLn 16$1.9M$1.8M
LiabilitiesLn 26$0$0
Net assetsLn 32$1.9M$1.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$5K$5K
Pay of current officers, directors and key staffLn 5$102K$102K
Other salaries and wagesLn 7$175K$175K
Payroll taxesLn 10$14K$14K
Legal feesLn 11b$833$833
Accounting feesLn 11c$15K$15K
Other fees for servicesLn 11g$4K$4K
Advertising and promotionLn 12$3K$3K
Office expensesLn 13$92K$92K
Information technologyLn 14$7K$7K
OccupancyLn 16$12K$12K
TravelLn 17$54K$54K
Conferences, conventions and meetingsLn 19$451K$451K
Depreciation, depletion and amortizationLn 22$1K$1K
InsuranceLn 23$17K$17K
Other expenses (24a–d)Ln 24$41K$41K
Total functional expensesLn 25$994K$994K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2026 Latest ViewingFiled with the IRS Jul 15, 2026 $854K$994K−$140K$1.8M 990 PDF
FY2025Filed with the IRS May 30, 2025 $899K$948K−$49K$1.9M 990 PDF
FY2024Filed with the IRS Aug 29, 2024 $891K$875K$16K$1.9M 990 PDF
FY2023Filed with the IRS Aug 24, 2023 $751K$813K−$62K$1.8M 990 PDF
FY2022Filed with the IRS Sep 7, 2022 $624K$685K−$61K$1.9M 990 PDF
FY2021Filed with the IRS Sep 24, 2021 $415K$405K$10K$2.0M 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2026 990 (6 parts)
Part I · Summary $854,218 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $808,415$713,914
I-10 Investment incomePrior year $20,848$27,286
I-11 Other revenuePrior year $69,421$113,018
I-12 Total revenuePrior year $898,684$854,218
I-13 Grants and similar amounts paidPrior year $5,000$5,000
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $308,724$290,031
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $634,181$698,962
I-18 Total expensesPrior year $947,905$993,993
I-19 Revenue less expensesPrior year −$49,221−$139,775
Part VI · Governance 11 of 12 board members independent, 2 to look at
VI-1a Voting members of the governing body12
VI-1b Independent voting members11
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $854,218 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $713,914$713,914
VIII-3 Investment incomeExcluded from tax $27,286$27,286
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $20,394 · Unrelated business $9,350 · Excluded from tax $83,274$113,018
VIII-12 Total revenueRelated to mission $734,308 · Unrelated business $9,350 · Excluded from tax $110,560$854,218
Part IX · Statement of functional expenses $993,993 across 16 lines filed
IX-1 Grants to domestic organizationsPrograms $5,000$5,000
IX-5 Pay of current officers, directors and key staffPrograms $101,730$101,730
IX-7 Other salaries and wagesPrograms $174,566$174,566
IX-10 Payroll taxesPrograms $13,735$13,735
IX-11b Legal feesPrograms $833$833
IX-11c Accounting feesPrograms $15,250$15,250
IX-11g Other fees for servicesPrograms $4,339$4,339
IX-12 Advertising and promotionPrograms $3,333$3,333
IX-13 Office expensesPrograms $92,245$92,245
IX-14 Information technologyPrograms $6,536$6,536
IX-16 OccupancyPrograms $11,724$11,724
IX-17 TravelPrograms $54,301$54,301
IX-19 Conferences, conventions and meetingsPrograms $451,436$451,436
IX-22 Depreciation, depletion and amortizationPrograms $1,067$1,067
IX-23 InsurancePrograms $16,773$16,773
IX-24 Other expenses (24a–d)Programs $41,125$41,125
IX-25 Total functional expensesPrograms $993,993 · Management $0 · Fundraising $0$993,993
Part X · Balance sheet $1,756,908 assets, 8 lines filed
X-2 Savings and temporary cash investmentsStart of year $215,414$206,950
X-10c Land, buildings and equipment, netStart of year $3,471$2,404
X-11 Publicly traded securitiesStart of year $1,652,579$1,547,554
X-16 Total assetsStart of year $1,871,464$1,756,908
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $1,871,464$1,756,908
X-32 Total net assets or fund balancesStart of year $1,871,464$1,756,908
X-33 Total liabilities and net assetsStart of year $1,871,464$1,756,908
Part XI · Reconciliation of net assets $1,756,908 net assets at year end
XI-1 Total revenue$854,218
XI-2 Total expenses$993,993
XI-3 Revenue less expenses−$139,775
XI-4 Net assets at start of year$1,871,464
XI-5 Net unrealized gains (losses) on investments$25,219
XI-10 Net assets at end of year$1,756,908

Form 990 e-file (XML) FY2026 from the IRS · Classification, formation year and address from the IRS Business Master File

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